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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Media Akademik (JMA) Akuntansi dan Ekonomi Pajak: Perspektif Global
Nurul Laily Oktaviani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation Strategy Of Good Corporate Governance In Public Companies In Indonesia Febi Theresia Immanuel; Nurul Laily Oktaviani; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2069

Abstract

It is crucial for public companies in Indonesia to implement Good Corporate Governance (GCG) in order to improve corporate performance, transparency, and accountability. Nevertheless, the implementation of GCG continues to encounter a variety of obstacles and challenges. The objective of this investigation is to evaluate the efficacy of GCG implementation strategies in Indonesian public companies. The qualitative research methodology employed employs data collection methods such as literature studies, surveys, and interviews with practitioners and regulators. At the corporate level, the study's findings indicate that GCG implementation strategies include the establishment of a robust governance structure, the development of suitable policies and procedures, and the enhancement of the responsibilities of the board of commissioners and directors. At the external level, strategies encompass the involvement of stakeholders, the crafting of supportive regulations by regulators and the government, and the provision of education and training to all parties. This study also examines the supporting and inhibiting factors of GCG implementation and offers suggestions to enhance the efficacy of GCG implementation in public companies in Indonesia.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Desinta Leba; Dila Selvia; Nurul Laily Oktaviani; Veronica Erva Yorinda; Via Wahyuningtyas; Devi Alita Solehsi
Jurnal Media Akademik (JMA) Vol. 2 No. 1 (2024): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i1.69

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran Perusahaan terhadap manajemen laba pada Perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia. Populasi yang diambil dalam penelitian ini berjumlah 4 perusahaan. Data penelitian diambil dari laporan keuangan Perusahaan Jasa Keuangan tahun 2022 serta asset pendapatan yang terdaftar di bursa efek Indonesia. Terdapat beberapa model untuk mengukur manajemen laba akrual, namun di dalam peneilitan ini peneliti menggunakan model Jones yang dimodifikasi untuk mengukur manajemen pendapatan yang masih harus dibayar (Joe & Ginting, 2022). Hasil peneilitian ini menunjukan bahwa kecil atau besarnya ukuran perusahaan mampu mempengaruhi tingkat manajemen laba, sehingga ukuran perusahaan berpengaruh terhadap manajemen laba.
Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mendukung Keberlanjutan Bisnis Nurul Laily Oktaviani; Shirky Kharisma Fitri Hasnita; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2637

Abstract

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.
Laporan Perbandingan Kinerja Angelina Wijaya Tan; Nathalie Elshaday Betrix Ambouw; Shirky Kharisma Fitri Hasnita; Nurul Laily Oktaviani; Putri Rima Nirwana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i1.790

Abstract

This study aims to compare the performance of PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk. The focus of the research is the analysis of financial and operational performance to provide an in-depth understanding of the companies' competitiveness and efficiency within their respective sectors. The study employs a quantitative method with a descriptive-comparative approach. Secondary data were collected from the annual financial reports of each company over a specific period. The analysis was conducted using key financial ratios such as Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR). Additionally, an operational performance trend analysis was performed to understand the comparative effectiveness of the companies in resource management. The results of the analysis indicate significant differences in financial performance between companies operating in the healthcare sector (PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk) and those in the building materials sector (PT Indocement Tunggal Prakarsa Tbk). Companies in the healthcare sector tend to have higher profitability ratios compared to those in the building materials sector, although there are variations in debt and asset management efficiency. These performance differences can be attributed to underlying industry factors such as market demand, levels of innovation, and government policies. Companies in the healthcare sector benefit from growth driven by increasing public demand for healthcare services. In contrast, the building materials sector is more vulnerable to economic fluctuations and infrastructure investments. This study concludes that industry sectors and business models have a significant impact on companies' financial performance. Healthcare sector companies demonstrate more stable and promising performance compared to the building materials sector. This study is expected to provide insights for investors in selecting suitable investment portfolios.
Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mendukung Keberlanjutan Bisnis Nurul Laily Oktaviani; Shirky Kharisma Fitri Hasnita; Irda Agustin Kustiwi
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2637

Abstract

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.
Tantangan Akuntansi dan Keuangan dalam Konsolidasi Entitas dengan Struktur Keuangan yang Kompleks Siti Ambar Mukti Puji Lestari; Veronica Erva Yorinda; Dita Gery Yulianto; Evy Yance; Nurul Laily Oktaviani
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 3 (2024): Juli : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i3.460

Abstract

Dalam era globalisasi dan integrasi ekonomi, banyak entitas melakukan ekspansi dan membangun jaringan bisnis dengan menjalin kerja sama, sehingga tercipta hubungan induk-anak antar perusahaan. Meskipun memiliki manajemen yang berbeda, hubungan ini kompleks dan menantang dalam penyusunan laporan keuangan serta perhitungan akuntansi. Penelitian kualitatif deskriptif ini menemukan bahwa menghadapi tantangan tersebut dapat diatasi dengan proses konsolidasi entitas berstruktur keuangan kompleks, panduan internal yang jelas, penerapan teknologi dan sistem informasi canggih, serta investasi dalam pengembangan kompetensi manajerial. Dengan strategi ini, perusahaan dapat mengoptimalkan konsolidasi entitas, meningkatkan akurasi laporan keuangan, dan mengurangi risiko terkait kompleksitas struktur keuangan. Implementasi langkah-langkah ini diharapkan menciptakan landasan kuat bagi praktisi akuntansi dan manajemen keuangan dalam menghadapi tantangan konsolidasi, meningkatkan kualitas dan keandalan pelaporan keuangan, serta mendukung keputusan strategis yang lebih baik dalam bisnis global yang dinamis dan kompleks.
Co-Authors Angelina Wijaya Tan Desinta Leba Devi Alita Solehsi Dila Selvia Dita Gery Yulianto Evy Yance Febi Theresia Immanuel Hwihanus Hwihanus Kustiwi, Irda Agustin Nathalie Elshaday Betrix Ambouw Putri Rima Nirwana Shirky Kharisma Fitri Hasnita Siti Ambar Mukti Puji Lestari Veronica Erva Yorinda Via Wahyuningtyas